The RAH Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $301,000 are allocated on the basis of machine hours. The Accounting Department's costs of $121,000 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $301,000 and $501,000, respectively.

	Maint	Acctg	A	B
Machine hours	482	21	2,320	210
Number of employees	3	3	9	5

What is the Maintenance Department's cost allocated to Department B using the step method and assuming the Maintenance Department's costs are allocated first?